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Fintech Law project amendments

Fintech Law project amendments

Last Thursday, June 9th, the Ministry of Finance submitted different instructions to the Senate regarding the Fintech Law project. Its objective is to make clarifications to the project in parliamentary process in the Senate's finance commission, among which the following can...

Issuers of means of payment: Change of VAT subject

Issuers of means of payment: Change of VAT subject

Circular 42 of June 2020 issued by the Chilean Internal Revenue Service (“SII”) instructs on the VAT taxable event established in letter n) of article 8 of the Sales and Services Tax Law (“LIVS”) and states its power to apply a change of subject so that the issuers of means of...

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